v3.26.3
ACCRUED EXPENSES
 9 Months Ended
Sep. 30, 2026
Payables and Accruals [Abstract]  
ACCRUED EXPENSES ACCRUED EXPENSES
Accrued expenses consists of the following:
September 30, 2026December 31, 2025
Accrued marketing $61,058 $72,789 
Unbilled purchases17,773 22,280 
Payroll liabilities15,122 18,091 
Accrued freight12,335 13,153 
Accrued legal4,489 64,104 
Other accrued expenses
51,219 40,304 
Accrued expenses$161,996 $230,721 
As of December 31, 2025, accrued legal included $59.5 million related to the Strong Arm Productions litigation. During the nine months ended September 30, 2026, the Company recorded an additional $25.5 million, increasing the accrual to $85.0 million. In September 2026, the Company entered into a settlement agreement for the amount previously reported and paid the first installment of $60.0 million. The remaining $25.0 million unpaid balance was reclassified to other current liabilities on the Condensed Consolidated Balance Sheets as of September 30, 2026. For more information see Note 15. Commitments and Contingencies